The host of beings, the aggregate of beings, marked as moving and unmoving, which was in the former cycle, is just this one, no other. Coming to be again and again, at the coming of the day it dissolves; again and again, at the coming of the night, at the close of the day, helplessly, with no will of its own, O Pārtha, it comes to be, is born, helplessly again at the coming of the day. The Imperishable that was set forth: a means to its attainment was pointed out by 'Om, the one-syllabled Brahman' (Gītā 8.13) and the rest. Now, wishing to point out the very own nature of the Imperishable, this is said, that it is to be attained by this path of yoga.

This very troop of beings, in the sway of action, coming to be again and again at the coming of day, is dissolved at the coming of night, and again comes to be at the coming of day. So, at the end of the thousand ages whose close is a hundred years, the worlds up to the world of Brahma, and Brahma himself, by the sequence 'earth is dissolved into water, water is dissolved into fire' and the rest, are dissolved, up to the unmanifest, the imperishable, and darkness, in Me alone. So, since the whole, other than Me, by the ordering of time, arises from Me and is dissolved in Me, its being subject to origination and destruction cannot be avoided; so the return of those who have gained the goal of lordship cannot be set aside. But for those who have come to Me there is no occasion of return. Now the Lord states that for those who have gained aloneness too there is no return.

This is a brief sub-gloss. For a fuller reading of this verse, see Madhusūdana, Śaṅkara, or Rāmānuja above.

Madhva's commentary treats verses 8.17 through 8.19 as a single passage; it is given in full at verse 8.17.